This case is an educational tool introducing management control, specifically CVP analysis.
It is designed for Bachelor 1 or 2 students with no prior knowledge of management control, aiming to guide them in learning basic concepts.

The case can be assigned as preliminary work before a face-to-face session where answers will be discussed. It promotes critical thinking, emphasizes the importance of careful presentation, and encourages student engagement both before and during the sessions to foster interactive pedagogy.